Travel subsidies do not require tax invoices, and personal income tax will not be levied. Travel subsidy standards should be formulated by enterprises themselves and submitted to the tax authorities in the annual tax return of enterprise income tax. Travel subsidies paid according to this standard are subject to standardized collection procedures and allowed to be deducted before enterprise income tax.

Travel subsidies paid by enterprises to employees can be recorded by employees without providing invoices. Invoicing requires VAT taxable sales, and the travel allowance received by employees on business trips does not belong to VAT taxable scope. When the enterprise pays the employee's travel allowance, according to the company's relevant system standards, the travel expense reimbursement form, transportation fee, accommodation fee and other materials that prove the actual occurrence of economic behavior filled out by the employee are included in the relevant costs according to the different departments of the employee.

The company should have specific rules and regulations for the specific payment standard of travel allowance, such as XX yuan/day in the province and XX yuan/day outside the province, and should also be accompanied by a round-trip air ticket for transportation (with proof of travel and a fixed travel time) and a travel expense reimbursement form that can prove the actual travel days of employees.

(1) The accounting treatment of travel allowance and pre-tax deduction of enterprise income tax is still treated as travel expenses without invoices; Calculate and pay individual taxes, and pay them together with wages and salaries;

(2) Provisions on Several Issues Concerning the Collection of Individual Income Tax (Guo Shui Fa [1994] No.89) stipulates that the travel allowance does not belong to the taxpayer's own wages and salaries, and is not taxed;

(3) The standard of travel allowance shall be formulated by the local financial department, depending on whether there are any local standards. In practice, wages and salaries are generally combined to pay a tax in full; If there is a standard, tax will not be paid within the standard, and if it exceeds the standard, tax will be paid for the part that exceeds the standard.

legal ground

Article 9 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing stipulates that the travel allowance does not belong to the wage and salary subsidies or allowances or the taxpayer's own wage and salary income, and no personal income tax is levied.